ARBOR Architecture: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARBOR Architecture
Largest movements
- Cash +€19,173
up €19,173 (+94.2%), from €20,344 to €39,516
mainly Depreciation (+€25,356) and Net result for the year (+€23,388)
- Receivables within one year -€17,769
down €17,769 (-49.2%), from €36,123 to €18,355
of which Trade receivables: -€18,804
- Tangible fixed assets +€16,875
up €16,875 (+4.5%), from €378,970 to €395,845
of which Furniture and vehicles: +€21,929
- Profit (loss) carried forward +€17,388
up €17,388 (+41.8%), from €41,625 to €59,013
- Tax, wage and social debts -€7,621
down €7,621 (-26.6%), from €28,655 to €21,034
of which Taxes: -€7,621
- Other debts +€6,006
up €6,006 (+38.3%), from €15,674 to €21,680
- Gross operating margin +€24,104
up €24,104 (+52.8%), from €45,642 to €69,746
- Taxes +€5,574
up €5,574 (+1,400%), from €398 to €5,973
- Depreciation +€1,919
up €1,919 (+8.2%), from €23,436 to €25,356
- Financial charges +€1,134
up €1,134 (+8.9%), from €12,670 to €13,804
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €445,105 | €463,753 | +€18,648 | +4.2% |
| Fixed assets | 21/28 | €378,970 | €395,845 | +€16,875 | +4.5% |
| Tangible fixed assets | 22/27 | €378,970 | €395,845 | +€16,875 | +4.5% |
| Land and buildings | 22 | €359,159 | €352,049 | -€7,110 | -2.0% |
| Plant, machinery and equipment | 23 | €259 | €2,315 | +€2,056 | +794% |
| Furniture and vehicles | 24 | €19,552 | €41,481 | +€21,929 | +112% |
| Current assets | 29/58 | €66,135 | €67,908 | +€1,773 | +2.7% |
| Amounts receivable within one year | 40/41 | €36,123 | €18,355 | -€17,769 | -49.2% |
| Trade receivables | 40 | €36,123 | €17,319 | -€18,804 | -52.1% |
| Other amounts receivable | 41 | - | €1,036 | +€1,036 | |
| Cash at bank and in hand | 54/58 | €20,344 | €39,516 | +€19,173 | +94.2% |
| Deferred charges and accrued income | 490/1 | €9,668 | €10,037 | +€369 | +3.8% |
| Total equity and liabilities | 10/49 | €445,105 | €463,753 | +€18,648 | +4.2% |
| Equity | 10/15 | €44,625 | €62,013 | +€17,388 | +39.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,625 | €59,013 | +€17,388 | +41.8% |
| Amounts payable | 17/49 | €400,480 | €401,740 | +€1,260 | +0.3% |
| Amounts payable after more than one year | 17 | €329,313 | €329,996 | +€683 | +0.2% |
| Financial debts | 170/4 | €329,313 | €329,996 | +€683 | +0.2% |
| Amounts payable within one year | 42/48 | €70,415 | €71,708 | +€1,293 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €24,405 | €27,588 | +€3,184 | +13.0% |
| Trade debts | 44 | €1,681 | €1,406 | -€276 | -16.4% |
| Suppliers | 440/4 | €1,681 | €1,406 | -€276 | -16.4% |
| Taxes, remuneration and social security | 45 | €28,655 | €21,034 | -€7,621 | -26.6% |
| Taxes | 450/3 | €24,105 | €16,484 | -€7,621 | -31.6% |
| Remuneration and social security | 454/9 | €4,550 | €4,550 | = | 0.0% |
| Other amounts payable | 47/48 | €15,674 | €21,680 | +€6,006 | +38.3% |
| Accrued charges and deferred income | 492/3 | €751 | €35 | -€717 | -95.4% |
| Non-recurring operating income | 76A | - | €4,545 | +€4,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,436 | €25,356 | +€1,919 | +8.2% |
| Other operating charges | 640/8 | €1,411 | €1,332 | -€79 | -5.6% |
| Gross operating margin | 9900 | €45,642 | €69,746 | +€24,104 | +52.8% |
| Operating profit (loss) | 9901 | €20,795 | €43,058 | +€22,263 | +107% |
| Financial income | 75/76B | €407 | €106 | -€301 | -73.9% |
| Recurring financial income | 75 | €407 | €106 | -€301 | -73.9% |
| Financial charges | 65/66B | €12,670 | €13,804 | +€1,134 | +8.9% |
| Recurring financial charges | 65 | €12,670 | €13,804 | +€1,134 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €8,532 | €29,361 | +€20,829 | +244% |
| Income taxes | 67/77 | €398 | €5,973 | +€5,574 | +1,400% |
| Profit (loss) for the period | 9904 | €8,133 | €23,388 | +€15,254 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €8,133 | €23,388 | +€15,254 | +188% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.